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Performance or Compliance?Performance Audit and Public Management in Five Countries$
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Christopher Pollitt, Xavier Girre, Jeremy Lonsdale, Robert Mul, Hilkka Summa, and Marit Waerness

Print publication date: 1999

Print ISBN-13: 9780198296003

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198296003.001.0001

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Overview: Christopher Pollitt

Overview: Christopher Pollitt

Chapter:
(p.194) 11 Overview: Christopher Pollitt
Source:
Performance or Compliance?
Author(s):

Christopher Pollitt

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198296003.003.0011

This chapter sums up the key findings of this study on the performance audit of SAIs in Great Britain, Sweden, The Netherlands, Finland, and France. It summarizes the answers to the questions in previous chapters, which include the nature of performance audit work, auditing criteria, auditing methods, and auditing craft. It speculates on the future of performance audit and identifies certain strategic choices and constraints that may be faced by those who wish to develop performance audit further.

Keywords:   performance audit, SAI, Great Britain, Sweden, The Netherlands, Finland, France, auditing criteria, auditing method

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